비조세비용이 일감몰아주기 과세에 따른 조세전략에 미치는 영향

This study investigates which of tax and nontax factors, controlling and beneficiary firm perspective respectively, affect the tax avoidance or reduction of firms. The results of analysis is as follows；In controlling firm perspective, the ETR for large public companies with large foreign shareholdings that provided the benefits were lower. And large companies also provided the benefits. Large public companies, receiving the benefits, were less likely to be involved in such planning activities, which shows that the cost of these planning were greater for these entities than the benefits provided. And, large public companies with large foreign holdings that involved many entities, providing benefits, were less likely to take on such tax avoidance activities. The companies provided the benefits were less likely to engage in tax saving or tax avoidance transactions as although there are benefits to be realized from such activities, it would be difficult for them to be scoped out of government monitoring or reduce the tax liability to zero.
In beneficiary firm perspective, the ETR for public companies were lower compared to other large companies that closely held. And, the large public companies were more likely to take on such activities compared to closely held companies. Finally, public companies were more likely to avoid inheritance and gift tax but larger companies were not as successful.
Thus, results of this study say that the bigger the company is, the more likely it is to reduce deemed gift taxation, but not completely. The effects of the combined characteristics of both the benefit providing/receiving companies are also reviewed. The reason for conducting this type of analysis is that the characteristics of offering company may influence deemed gift taxation borne by controlling shareholder.
The contributions of this study is as follows. First, this study is the first to review the effects of the unfair related party transactions tax law and its impact on the effected taxpayers. It analyzes the taxable amount at the time of enactment and assessment to indirectly determine the existence of entities actually engaged on such planning activities. Second, this study reviewed the publicly available information of the 61 companies that are potentially involved in tax evasion activities and classified them into 11 types. Through this classification allowed for the understanding of the type of plans being undertaken and the resulting tax effects. This study is also the first to clearly classify these planning costs as non－deductible expenses from tax perspectives.